Petitioners, husband and wife, lived in New York State until February 28, 1972, when they moved to Connecticut where they remained residents for the balance of the year and for all of 1973. Prior to 1972, while New York residents, they sold four parcels of real property located in Rockland County, on which they realized a long-term capital gain. The sales were made on an installment basis and petitioners reported the gain and paid the New York tax due thereon each year as...
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